Taxation of Securities Transactions

ebook ∣ Volume 2 · Taxation of Securities Transactions (1)

By Martin L. Fried

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Format

ebook

Series

Taxation of Securities Transactions (1)

Author

Martin L. Fried

Publisher

LexisNexis

Release

14 February 2025

Share

Subjects

National Tax and Accounting Law Deskbook

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Comprehensive explanation of income taxation of securities. Detailed text shows how various transactions in all types of securities are taxed. Updated with the latest developments in the Code, regulations, cases and rulings. Covers transactions in:

  • Notional principal contracts-financial derivatives
  • Stocks and bonds
  • Stock options
  • Puts and calls
  • Short sales
  • Restricted and "phantom" stocks
  • "When issued" securities
  • Mutual funds
  • Corporate and government bonds
  • Bailouts
  • Dividend distributions
  • Distributions of securities
  • Stock redemptions
  • Partnerships and S corporations
  • Corporate formations
  • Corporate reorganizations and liquidations
  • Real estate investment trusts (REITs)
  • Real estate mortgage investment conduits (REMICs)
  • Taxable mortgage pools
  • Annuity contracts
  • Regulated investment companies
  • Domestic international sales corporations (DISCs)
  • Foreign sales corporations
  • Foreign currency

    Plus extensive analyses of:

  • The taxpayer as a security dealer
  • Expenses of investors and traders
  • Distributions of securities to estate or trust beneficiaries
  • Tax consequences of security investments by foreign shareholders

    Examples and annotations throughout.

    First published 1971. Updated twice per year.

    Two volumes.

    • Format

    ebook

    Series

    Taxation of Securities Transactions (1)

    Author

    Martin L. Fried

    Publisher

    LexisNexis

    Release

    14 February 2025

    Share

    Subjects

    National Tax and Accounting Law Deskbook
    Taxation of Securities Transactions